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preclude P from deducting the expenses attributable to
the caregiving services.
Matthew Kumin, Henry G. Wykowski, and Willian G. Panzer, for
petitioner.
Margaret A. Martin, for respondent.
LARO, Judge: Respondent determined a $355,056 deficiency in
petitioner’s 2002 Federal income tax and a $71,011 accuracy-
related penalty under section 6662(a).1 Following concessions by
respondent, including a concession that petitioner is not liable
for the determined accuracy-related penalty, we decide whether
section 280E precludes petitioner from deducting the ordinary and
necessary expenses attributable to its provision of medical
marijuana pursuant to the California Compassionate Use Act of
1996, codified at Cal. Health & Safety Code sec. 11362.5 (West
1 Unless otherwise indicated, section, subchapter, and
chapter references are to the applicable versions of the Internal
Revenue Code, and Rule references are to the Tax Court Rules of
Practice and Procedure.
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